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Jurnal

Jurnal Akuntansi dan Auditing Indonesia

Keyword

Organization learning, information technology capability, financial performance.

Pengarang

  1. Sadat Amrul S
  2. Enny Hardy

    Subject

    1. ACCOUNTING
    2. AUDITING

      [Abstrak]



      The purpose of this research is to study empirically the effect of
      organizational learning on financial performance through information technology
      capability as intervening variable. This research use path analysis as an
      extension of multiple regression analysis. Population of this research is the
      go public manufacturing firms listing in Indonesian Capital Market Directory
      2005 with top managers as the research sample. With 35,3% respond rate, the
      statistical analysis result for the first hypothesis show that organizational
      learning has effect directly, negative and significant to financial
      performance. It means there is a competency traps. The statistical analysis
      result for the second hypothesis show that orgaiozational learning has effect
      directly, positive and significant to information technology capability. It
      means there is a continuous learning process. The statistical analysis result
      for the third hypothesis show that information yechnology capability hasn’t
      effect directly to fianancial performance (p=0,424). The statistical analysis
      result for the fourth hypothesis show that information technology capability is
      not significant as intervening variable.

      Periode

      Vol 14, Nomor 1, Tahun 2010

      [Berkas]

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